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Start Your Own Business in Denmark

Self-employment is the starting point. When you are ready to protect your personal assets, bring on partners, or unlock tax advantages, it may be time to form a company in Denmark.

HustleHub AI provides general information only, not tax, legal, or financial advice. Danish tax and business rules may vary by situation. Always check official guidance from Skattestyrelsen (skat.dk) or Erhvervsstyrelsen, or speak to a qualified revisor or advokat.

From side hustle to business owner

Many successful businesses start as side hustles. The typical progression in Denmark:

1

Side hustle

Earning extra income alongside your main job. Casual, flexible, low commitment.

2

Enkeltmandsvirksomhed

Registered sole proprietorship via Virk.dk. CVR-nummer. B-skat. You and the business are the same legal entity.

3

Anpartsselskab (ApS)

Private limited company. Separate legal entity. Limited liability. Selskabsskat 22%.

Not everyone needs to progress to step 3. Many self-employed people stay that way permanently and do very well.

Business structures compared

FeatureEnkeltmandsvirksomhedAnpartsselskab (ApS)
SetupFree at Virk.dkVirk.dk + DKK 670 + DKK 40,000 share capital
Legal statusYou and business are oneSeparate legal entity
LiabilityUnlimited personal liabilityLimited to share capital
TaxB-skat + AM-bidrag 8% + kommuneskat (up to ~56%)Selskabsskat 22% + personal tax on salary/dividends
AdminSelvangivelse + bogføringÅrsrapport + selvangivelse + bogføring + revisor
CostsFree to registerDKK 670 + share capital + accountant typically needed
Best forLow-risk, modest income, testing ideasHigher income, liability protection, growth plans

This is a simplified comparison. The right structure depends on your income, risk, and growth plans. Always consult a qualified professional.

When to stay solo vs form a company

Stay self-employed when...

  • Low-risk business with modest income
  • You are testing an idea or starting a side hustle
  • You want minimal paperwork and no capital requirement
  • The virksomhedsordningen gives you sufficient tax optimization

Consider an Anpartsselskab (ApS) when...

  • You want personal liability protection
  • Your income consistently exceeds a level where selskabsskat 22% is more favorable
  • You plan to take on partners or investors
  • Clients or public contracts require a company structure

How to form a company in Denmark

  • Choose a company name (check availability at Virk.dk)
  • Prepare vedtægter (articles of association)
  • Deposit DKK 40,000 minimum share capital in a bank account
  • Register the ApS at Virk.dk (costs DKK 670 online)
  • Appoint at least one direktør (managing director)
  • Register for selskabsskat with Skattestyrelsen
  • Open a business bank account in the company name
  • Set up payroll if paying a salary
  • Appoint a revisor (auditor) unless qualifying for exemption

Denmark reduced the ApS minimum capital from DKK 50,000 to DKK 40,000 in 2019. The selskabsskat rate of 22% makes the ApS structure attractive for profitable businesses. The virksomhedsordningen (business scheme) can provide favorable taxation for enkeltmandsvirksomhed owners who retain profits.

HustleHub AI opportunities that can become businesses

HustleHub AI provides general information only, not tax, legal, or financial advice. Danish tax and business rules may vary by situation. Always check official guidance from Skattestyrelsen (skat.dk) or Erhvervsstyrelsen, or speak to a qualified revisor or advokat.